1995 (6) TMI 141

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..... ]. By this application, the revenue has sought for a stay of the order of the learned lower appellate authority. The learned lower authority has held that the cess was not leviable under the Agricultural and Processed Food Products Export Cess Act in respect of mushrooms as these were not covered under any item of the Schedule. The reasoning of the learned lower authority is that mushroom is .....

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..... given a wider meaning. He also mentioned that under the Central Excise Tariff Heading under Chapter, for the purpose of classification it has been amplified that the word Vegetable includes edible mushrooms, truffles, etc. He pleaded the meaning assigned to the goods produced in India should also be assigned for the purpose of charging of cess. 3. None for the respondents. 4. It is observed .....

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